N.Y. Tax Law § 1202-o*3: Hotel or motel taxes in Seneca county

* § 1202-o. Hotel or motel taxes in Seneca county. (1) Notwithstanding

any other provision of law to the contrary, the county of Seneca is

hereby authorized and empowered to adopt and amend local laws imposing

in such county a tax, in addition to any other tax authorized and

imposed pursuant to this article, such as the legislature has or would

have the power and authority to impose upon persons occupying hotel or

motel rooms in such county. For the purposes of this section, the term

"hotel" or "motel" shall mean and include any facility providing lodging

on an overnight basis and shall include those facilities designated and

commonly known as "bed and breakfast" and "tourist" facilities.

The rates of such tax shall not exceed three percent of the per diem

rental rate for each room provided, however, that such tax shall not be

applicable to a permanent resident of a hotel or motel. For the purposes

of this section, the term "permanent resident" shall mean a person

occupying any room or rooms in a hotel or motel for at least thirty

consecutive days.

(2) Such tax may be collected and administered by the Seneca county

treasurer, or other fiscal officers of Seneca county by such means in

such manner as other taxes which are now collected and administered by

such officers or as otherwise may be provided by such local law.

(3) Such local laws may provide that any tax imposed shall be paid by

the person liable therefor to the owner of the hotel or motel room

occupied or to the person entitled to be paid the rent or charge for the

hotel or motel room occupied for and on account of the county of Seneca

imposing the tax and that such owner or person entitled to be paid the

rent or charge shall be liable for the collection and payment of the

tax; and that such owner or person entitled to be paid the rent or

charge shall have the same right in respect to collecting the tax from

the person occupying the hotel or motel room, or in respect to

nonpayment of the tax by the person occupying the hotel or motel room,

as if the tax were a part of the rent or charge and payable at the same

time as the rent or charge; provided, however, that the Seneca county

treasurer, specified in such local law, shall be joined as a party in

any action or proceeding brought to collect the tax by the owner or by

the person entitled to be paid the rent or charge.

(4) Such local laws may provide for the filing of returns and the

payment of the tax on a monthly basis or on the basis of any longer or

shorter period of time.

(5) This section shall not authorize the imposition of such tax upon

any transaction, by or with any of the following in accordance with

section twelve hundred thirty of this chapter:

a. The state of New York, or any public corporation (including a

public corporation created pursuant to agreement or compact with another

state or the Dominion of Canada), improvement district or other

political subdivision of the state;

b. The United States of America, insofar as it is immune from

taxation;

c. Any corporation or association, or trust, or community chest, fund

or foundation organized and operated exclusively for religious,

charitable or educational purposes, or for the prevention of cruelty to

children or animals, and no part of the net earnings of which inures to

the benefit of any private shareholder or individual and no substantial

part of the activities of which is carrying on propaganda, or otherwise

attempting to influence legislation; provided, however, that nothing in

this paragraph shall include an organization operated for the primary

purpose of carrying on a trade or business for profit, whether or not

all of its profits are payable to one or more organizations described in

this paragraph.

(6) Any final determination of the amount of any tax payable hereunder

shall be reviewable for error, illegality or unconstitutionality or any

other reason whatsoever by a proceeding under article seventy-eight of

the civil practice law and rules if application therefor is made to the

supreme court within thirty days after the giving of the notice of such

final determination, provided, however, that any such proceeding under

article seventy-eight of the civil practice law and rules shall not be

instituted unless:

a. The amount of tax sought to be reviewed, with such interest and

penalties thereon as may be provided for by local law or regulation

shall be first deposited and there is filed an undertaking, issued by a

surety company authorized to transact business in the state and approved

by the superintendent of financial services of this state as to solvency

and responsibility, in such amount as a justice of the supreme court

shall approve to the effect that if such proceeding be dismissed or the

tax confirmed the petitioner will pay all costs and charges which may

accrue in the prosecution of such proceeding; or

b. At the option of the petitioner such undertaking may be in a sum

sufficient to cover the taxes, interests, and penalties stated in such

determination plus the costs and charges which may accrue against it in

the prosecution of the proceeding, in which event the petitioner shall

not be required to pay such taxes, interest or penalties as a condition

precedent to the application.

(7) Where any tax imposed hereunder shall have been erroneously,

illegally, or unconstitutionally collected and application for the

refund thereof duly made to the proper fiscal officer or officers, and

such officer or officers shall have made a determination denying such

refund, such determination shall be reviewable by a proceeding under

article seventy-eight of the civil practice law and rules, provided,

however, that such proceeding is instituted within thirty days after the

giving of the notice of such denial, that a final determination of tax

due was not previously made, and that an undertaking is filed with the

proper fiscal officer or officers in such amount and with such sureties

as a justice of the supreme court shall approve to the effect that if

such proceeding be dismissed or the tax confirmed, the petitioner will

pay all costs and charges which may accrue in the prosecution of such

proceeding.

(8) Except in the case of a willfully false or fraudulent return with

intent to evade the tax, no assessment of additional tax shall be made

after the expiration of more than three years from the date of the

filing of a return, provided, however, that where no return has been

filed as provided by law the tax may be assessed at any time.

(9) All revenues resulting from the imposition of the tax under the

local laws shall be paid into the treasury of Seneca county and shall be

credited to and deposited in the general fund of the county and shall be

made available thereafter for the promotion of tourism and tourist

attractions in Seneca county and any other directly related or

supporting activities as related to tourism including, but not limited

to, programs to improve public infrastructures; to develop, operate and

maintain public parks and recreational facilities; to maintain and

enhance the water resources of Seneca county, including lakes and

tributary streams; and for environmental conservation. Such promotion

may be carried out by an appropriate organization or organizations as

designated by the Seneca county board of supervisors. No more than five

percent of such revenues shall be used for the cost of administering the

provisions of this subdivision within the Seneca county treasurer's

office.

(10) Each enactment of such a local law may provide for the imposition

of a hotel or motel tax for a period of time no longer than three years

from the date of its enactment. Nothing in this section shall prohibit

the adoption and enactment of local laws, pursuant to the provisions of

this section, upon the expiration of any other local law adopted

pursuant to this section.

(11) If any provision of this section or the application thereof to

any person or circumstance shall be held invalid, the remainder of this

section and the application of such provision to other persons or

circumstances shall not be affected thereby.

* NB There are 3 §1202-o's